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如何进一步改革和完善现行增值税是当前我国税收理论界研究的热门课题之一。增值税类型的转换，征税范围的选择以及小规模纳税人的处理等方面的探讨，为现行增值税的改革提供了有益的思路和建议。本文仅就增值税改革的另一个方面———增值税税式支出的效率问题提出一些个...
How to further reform and improve the current value-added tax is one of the hot topics in the research of tax theory circles in our country at present. The conversion of types of VAT, the selection of the scope of tax collection and the treatment of small-scale taxpayers provide useful ideas and suggestions for the reform of the existing value-added tax. This article only on the other aspects of VAT reform --- VAT efficiency issues put forward a few ...